Okay, let's tackle this math problem. We're starting with 96489 and subtracting 95540.

Step 1: We'll start by subtracting the digit 0 and the borrow 0 from 9 in column 1 and get 9.
9 is the first digit of our result.

Step 2: We'll start by subtracting the digit 4 and the borrow 0 from 8 in column 2 and get 4.
4 is the next digit of our result.

Step 3: We'll start by subtracting the digit 5 and the borrow 0 from 4 in column 3 and get -1.
We add -1 to 10 and get 9 as the next digit of the result.

Step 4: We'll start by subtracting the digit 5 and the borrow 1 from 6 in column 4 and get 0.
0 is the next digit of our result.

Step 5: We'll start by subtracting the digit 9 and the borrow 0 from 9 in column 5 and get 0.
0 is the next digit of our result.

So, 96489 - 95540 = 949.